{"id":14482,"date":"2020-05-16T07:28:08","date_gmt":"2020-05-16T07:28:08","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=14482"},"modified":"2020-05-16T07:28:08","modified_gmt":"2020-05-16T07:28:08","slug":"bobi-frsnin-ilk-gecis-yilina-iliskin-uygulama-sonuclari","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2020\/05\/bobi-frsnin-ilk-gecis-yilina-iliskin-uygulama-sonuclari\/","title":{"rendered":"BOB\u0130 FRS\u2019nin \u0130lk Ge\u00e7i\u015f Y\u0131l\u0131na \u0130li\u015fkin Uygulama Sonu\u00e7lar\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2012\/11\/turkiye-muhasebe-standartlarinin-tms-uygulanmasina-iliskin-duyuru-2\/kamu-gozetim-kgk\/\" rel=\"attachment wp-att-4557\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>BOB\u0130 FRS\u2019nin \u0130lk Ge\u00e7i\u015f Y\u0131l\u0131na \u0130li\u015fkin Uygulama Sonu\u00e7lar\u0131 Bilindi\u011fi \u00fczere, B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlam<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>BOB\u0130 FRS\u2019nin \u0130lk Ge\u00e7i\u015f Y\u0131l\u0131na \u0130li\u015fkin Uygulama Sonu\u00e7lar\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2020-05-13T18:07:42+03:00\">13 May\u0131s 2020 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>BOB\u0130 FRS\u2019nin \u0130lk Ge\u00e7i\u015f Y\u0131l\u0131na \u0130li\u015fkin Uygulama Sonu\u00e7lar\u0131<\/h4>\n<p>Bilindi\u011fi \u00fczere, B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standard\u0131 (BOB\u0130 FRS) 29\/07\/2017 tarihinde yay\u0131mlanm\u0131\u015f ve 1\/1\/2018 tarihi ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinden itibaren uygulanmaya ba\u015flam\u0131\u015ft\u0131r. BOB\u0130 FRS\u2019nin amac\u0131, ba\u011f\u0131ms\u0131z denetime tabi olup T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131 (TFRS) uygulamayan i\u015fletmelerin, ihtiyaca ve ger\u00e7e\u011fe uygun sunum sa\u011flayan, kaliteli ve anla\u015f\u0131labilir finansal tablolar olu\u015fturmas\u0131n\u0131 sa\u011flamakt\u0131r.<\/p>\n<p>Kurumumuz, BOB\u0130 FRS\u2019nin ilk ge\u00e7i\u015f y\u0131l\u0131nda finansal tablolar \u00fczerinde olu\u015fturdu\u011fu etkiyi incelemek amac\u0131yla, ba\u011f\u0131ms\u0131z denet\u00e7i raporlar\u0131n\u0131n bildirimi s\u0131ras\u0131nda,\u00a0<strong>da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar, toplam \u00f6zkaynaklar ve d\u00f6nem net k\u00e2r\u0131\u00a0<\/strong>tutar\u0131na ili\u015fkin \u00d6nceki Finansal Raporlama \u00c7er\u00e7evesi ile BOB\u0130 FRS aras\u0131ndaki mutabakat bilgilerinin ayr\u0131 bir \u015fekilde Kurumumuz S\u00f6zle\u015fme Bilgi Giri\u015f Partal\u0131na giri\u015finin yap\u0131lmas\u0131n\u0131 istemi\u015ftir.<\/p>\n<p>S\u00f6z konusu mutabakat tablolar\u0131yla elde edilen veriler kullan\u0131larak BOB\u0130 FRS\u2019nin ilk ge\u00e7i\u015f y\u0131l\u0131nda finansal tablolar \u00fczerinde olu\u015fturdu\u011fu etki incelenmi\u015f olup ula\u015f\u0131lan sonu\u00e7lar bir rapor halinde kamuoyuyla payla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>BOB\u0130 FRS\u2019nin \u0130lk Ge\u00e7i\u015f Y\u0131l\u0131na \u0130li\u015fkin Uygulama Sonu\u00e7lar\u0131 Raporuna ula\u015fmak i\u00e7in\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/wp-content\/uploads\/2020\/05\/bobi-frs-gecis-sonuc-min.pdf\">TIKLAYINIZ<\/a><\/strong><\/p>\n<p>Kamuoyuna duyurulur.<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>BOB\u0130 FRS\u2019nin \u0130lk Ge\u00e7i\u015f Y\u0131l\u0131na \u0130li\u015fkin Uygulama Sonu\u00e7lar\u0131 Bilindi\u011fi \u00fczere, B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlam &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-14482","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=14482"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14482\/revisions"}],"predecessor-version":[{"id":14483,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14482\/revisions\/14483"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=14482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=14482"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=14482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}